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As you know, the out put display of an ALV report is coming with the help of field catalogue.

In this program UKM_BP_DISPLAY, the field catalogue is generated with the help of standard FM REUSE_ALV_FIELDCATALOG_MERGE . After the excecution of this FM,internal table gt_fieldcat(in this program) contains the header name and all such characeteristics.

Here your issue is to change column header for certain fields(Say amount fields). So you have to modufy this field catalogue within the program. Here also SAP is providing enhancement points. This point is within the loop at gt_fiedcatalogue statement.